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Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Case Law Details
- Case Name
- Hind Charitable Trust Vs PCIT (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Lucknow
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Hind Charitable Trust Vs PCIT (ITAT Lucknow)
Conclusion: Retrospective cancellation of registration was held to be invalid as the scheme of Act did not permit cancellation of registration under Section 12AA(3) with retrospective effect in absence of explicit statutory authority.
Held: Assessee-trust, engaged in medical education and healthcare activities, was granted registration under Section 12A w.e.f. 01.04.2005. Pursuant to a search under Section 132, AO completed assessments for AYs 2008–09 to 2014–15 making additions on account of alleged capitation fees, inflated hospital receipts, ...
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